TMI Blog2017 (3) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... d directly or indirectly in relation to manufacture of final products and transportation of final products upto the place of removal - appeal allowed - decided in favor of appellant. - E/1199/2011 - A/60279/2017-SM[BR] - Dated:- 14-2-2017 - Mr. Devender Singh, Member (Technical) Shri Rakesh Bhola, Advocate for the Appellant Shri V.K. Tehran, A.R. for the Respondent ORDER Per Devender Singh The appellants are in appeal against the Order-in-Appeal No.77/BK/RTK/2011 dated 28.02.2011 passed by the Commissioner of Central Excise (Appeals), Delhi-III, Gurgaon. 2. Brief facts of the case are that the appellants were issued a show cause notice for availing cenvat credit of service tax paid on Civil Construction Work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Punjab Haryana High Court held as under: 8. The land was taken on lease to construct the factory. The factory was constructed to manufacture the final product. The land and the factory were required directly and in any event indirectly in or in relation to the manufacture of the final product and for the clearance thereof up to the place of removal. But for the factory the final product could not have been manufactured and the factory needed to be constructed on land. The land and the factory are used by the manufacturer in any event indirectly in or in relation to the manufacture of the final product, namely, metal-sheets. The respondents case, therefore, falls within the first part of Rule 2(l) aptly referred to by Mr. Amrinde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of clause (105) of section 65 of the Finance Act (hereinafter referred as specified services), in so far as they are used for - (a) construction of a building or a civil structure or a part thereof; or Clause (105)(zzq) of Section 65 of the Finance Act reads as under :- (105) taxable service means any service provided or to be provided, - (zzq) to any person, by any other person, in relation to commercial or industrial construction. Explanation.- For the purposes of this sub-clause, the construction of a new building which is intended for sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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